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The Plastic Packaging Tax (General) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 117
- PART 9
- CHAPTER 1
- Regulation 58
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58.—(1) This regulation applies for determining by what persons anything required to be done by or under the Act is to be done where that requirement would fall on persons carrying on business together as an unincorporated body other than a partnership.
(2) Any thing required to be done by or under the Act must be done by any of the following—
(a)a person holding office in that body as president, chairman, treasurer, secretary or other similar office;
(b)if there is no such office holder, a person who is a member of a committee by which the affairs of that body are managed; or
(c)if there is no such member, a person carrying on that business.
(3) Compliance with such a requirement by one or more of the persons referred to in paragraph (2) shall suffice as compliance with that requirement by all of them.
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